Business interruption insurance provides an organisation with funds to make up the difference between its normal income and its income during a forced closure of its business. Businesses can be forced to cease or limit operations due to an accident or injury that causes the disability of an owner or key employee, a legal liability claim, or a property loss which might result from a fire, natural disaster, theft, or vandalism.

A typical property damage policy will cover the cost to repair or replace buildings and equipment, but it will not cover the loss of income the business is likely to experience during its downtime. The business thus may be forced to obtain funds in order to pay expenses that continue such as taxes, salaries, loan payments even when it has no income. In addition, a business may face extra expenses, such as additional employees, new equipment or rent on a temporary location. Finally, businesses confronting temporary operational shutdowns are faced with dramatically curtailed revenue and the prospect that clients and customers may establish relationships with competitors.

Business interruption insurance pays the business's ongoing expenses plus compensates the owners or shareholders for lost revenues during a forced shutdown.

Polemic Forensic analyses financial and other relevant information in determining a business's entitlements under a business interruption insurance policy. This analysis can include market research and verification of expenses and revenue projections with third parties.